Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2704.20 (2026)

Purchases by licensees of the State Racing and Gaming Commission; exemption

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases made by licensees of the State Racing and Gaming Commission.

Notes of Decisions
Cited in 3 cases, 2020–2020 · leading case: State ex rel. McNally v. Evnen, 307 Neb. 103 (Neb. 2020).
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State ex rel. McNally v. Evnen, 307 Neb. 103 (Neb. 2020). · cites it 4× “The Regulatory Initiative proposed to amend § 77-3001 to include in the list of exclusions, and therefore exclude from the definition, “gaming devices or limited gaming devices as defined in and operated pursuant to the Nebraska Racetrack Gaming Act.”
State ex rel. McNally v. Evnen, 948 N.W.2d 463 (Neb. 2020). · cites it 4× “The Regulatory Initiative proposed to amend § 77-3001 to include in the list of exclusions, and therefore exclude from the definition, “gaming devices or limited gaming devices as defined in and operated pursuant to the Nebraska Racetrack Gaming Act.”
State ex rel. McNally v. Evnen, 948 N.W.2d 463 (Neb. 2020). · cites it 4× “-4- Of particular note in this original action, the initiative proposed to amend existing Neb. Rev. Stat. § 77-2704.20 (Reissue 2018), which currently provides: “Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage,…”
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